IFRS TCA cash flow taxonomy

Level	Description	Account	Account Type	Sublevel
0	IFRS TCA Cashflow	0000CFIFRS	Income	7
1	. Net inflow/outflow	K042IFRSGKV	Income	6
2	. . Net profit/loss	K005IFRSGKV	Income	5
3	. . . Net P/L from cont oper	0350PIIFRSGK	Income	4
4	. . . . Profit or loss before tax	0320PIIFRSGK	Income	3
5	. . . . . Profit or loss before tax	K002IFRSGKV	Income	2
6	. . . . . . Revenues	K001IFRSGKV	Income	0
6	. . . . . . Materials	0040PEIFRSGK	Expense	1
7	. . . . . . . Raw materials and consumables	0050PEIFRSGK	Expense	0
7	. . . . . . . Goods and services	0060PEIFRSGK	Expense	0
5	. . . . . Other operating income	0020PIIFRSGK	Income	2
6	. . . . . . Accruals reversal	0015PIIFRSGK	Income	0
6	. . . . . . Changes inv finish goods/WIP	0030PIIFRSGK	Income	0
6	. . . . . . Fin income exc assoc+join vent	0300PIIFRSGK	Income	0
5	. . . . . Personnel	0070PEIFRSGK	Expense	2
6	. . . . . . Salary and wages	0080PEIFRSGK	Expense	0
6	. . . . . . Non wage labor cost	0090PEIFRSGK	Expense	0
6	. . . . . . Social expenses	0100PEIFRSGK	Expense	0
6	. . . . . . Pensions contributions	0110PEIFRSGK	Expense	0
6	. . . . . . Pension accruals	0120PEIFRSGK	Expense	0
6	. . . . . . Training and education	0130PEIFRSGK	Expense	0
5	. . . . . Other operating expenses	0190PEIFRSGK	Expense	2
6	. . . . . . Depreciation	0140PEIFRSGK	Expense	1
7	. . . . . . . Depr land+buildings	0150PEIFRSGK	Expense	0
7	. . . . . . . Depr plant+factory equip	0160PEIFRSGK	Expense	0
7	. . . . . . . Depr business+office equip	0170PEIFRSGK	Expense	0
7	. . . . . . . Depr other category PPE	0180PEIFRSGK	Expense	0
7	. . . . . . . Depr intang assets	0182PEIFRSGK	Expense	0
6	. . . . . . Rent	0200PEIFRSGK	Expense	0
6	. . . . . . Licences and concessions	0210PEIFRSGK	Expense	0
6	. . . . . . Supplies	0220PEIFRSGK	Expense	0
6	. . . . . . Communication	0230PEIFRSGK	Expense	0
6	. . . . . . Freight and packaging	0240PEIFRSGK	Expense	0
6	. . . . . . Travel expenses	0250PEIFRSGK	Expense	0
6	. . . . . . Entertainment	0260PEIFRSGK	Expense	0
6	. . . . . . Advertisement	0270PEIFRSGK	Expense	0
6	. . . . . . Accruals	0275PEIFRSGK	Expense	0
6	. . . . . . Insurances	0280PEIFRSGK	Expense	0
6	. . . . . . Professional fees	0282PEIFRSGK	Expense	0
6	. . . . . . Warranty cost	0284PEIFRSGK	Expense	0
6	. . . . . . Other operating cost	0286PEIFRSGK	Expense	0
6	. . . . . . Fin cost exc assoc+join vent	0290PEIFRSGK	Expense	0
6	. . . . . . Income assoc/join vent equity	0310PIIFRSGK	Income	0
6	. . . . . . Interest expend+income	0315PIIFRSGK	Income	1
7	. . . . . . . Interest income	0371PIIFRSGK	Income	0
7	. . . . . . . Interest expenditure	0378PEIFRSGK	Expense	0
4	. . . . Income tax	0330PEIFRSGK	Expense	0
4	. . . . Further taxes	0340PEIFRSGK	Expense	0
3	. . . Net P/L from discont oper	0360PIIFRSGK	Income	0
3	. . . Suspense accounts P&L	9999PL	Income	4
2	. . Operating activities	0010CFIFRS	Liability	3
3	. . . Depreciation tan/intan assets	K038IFRSGKV	Asset	2
4	. . . . Amortization	K079IFRSGKV	Asset	1
5	. . . . . Acc depr patents+trademarks	0230BAIFRS	Asset	0
5	. . . . . Acc depr R&D	0260BAIFRS	Asset	0
5	. . . . . Acc depr goodwill	0290BAIFRS	Asset	0
5	. . . . . Depr other expend carr fw	0320BAIFRS	Asset	0
4	. . . . Acc depreciation tan assets	K080IFRSGKV	Asset	1
5	. . . . . Acc depr land+buildings	0070BAIFRS	Asset	0
5	. . . . . Acc depr plant+factory equip	0100BAIFRS	Asset	0
5	. . . . . Acc depr building+office equip	0130BAIFRS	Asset	0
5	. . . . . Acc depr other category PPE	0160BAIFRS	Asset	0
5	. . . . . Acc depr PPE under constr/prep	0190BAIFRS	Asset	0
3	. . . Deferred tax	0440BLIFRS	Liability	0
3	. . . Receivables	0580BAIFRS	Asset	2
4	. . . . Receivables 3rd parties	0590BAIFRS	Asset	1
5	. . . . . Trade acc+nts receiv	0600BAIFRS	Asset	0
5	. . . . . Interim clear acc sales	0605BAIFRS	Asset	0
5	. . . . . Finance lease receivables	0610BAIFRS	Asset	0
4	. . . . Receivables related	0620BAIFRS	Asset	1
5	. . . . . Loans to directors	0630BAIFRS	Asset	0
5	. . . . . Intragroup receivables	0640BAIFRS	Asset	0
5	. . . . . Associate receivables	0650BAIFRS	Asset	0
4	. . . . Other receivables	0660BAIFRS	Asset	1
5	. . . . . Income taxes recoverable	0670BAIFRS	Asset	0
5	. . . . . Other receivables from tax	0675BAIFRS	Asset	0
5	. . . . . Prepaid expenses	K010IFRSGKV	Asset	0
5	. . . . . Other short-term receivables	0690BAIFRS	Asset	0
3	. . . Inventories	K044IFRSGKV	Asset	2
4	. . . . Raw mat+production supplies	0530BAIFRS	Asset	0
4	. . . . Work in progress	0540BAIFRS	Asset	0
4	. . . . Finished goods and merchandise	0550BAIFRS	Asset	0
4	. . . . Adv payms purchase curr assets	0560BAIFRS	Asset	0
4	. . . . Gr amt due from cust on contr	0570BAIFRS	Asset	0
3	. . . Current investments	0700BAIFRS	Asset	2
4	. . . . Shares rel comp short term	0710BAIFRS	Asset	0
4	. . . . Other shares	0720BAIFRS	Asset	0
3	. . . Short-term payables	0240BLIFRS	Liability	2
4	. . . . Payables+adv from 3rd parties	0250BLIFRS	Liability	1
5	. . . . . Interim clear acc purchases	0265BLIFRS	Liability	0
5	. . . . . Trade acc+nts payables	0260BLIFRS	Liability	0
5	. . . . . Advances from customers	0270BLIFRS	Liability	0
4	. . . . Payables related	0280BLIFRS	Liability	1
5	. . . . . Loans from directors	0290BLIFRS	Liability	0
5	. . . . . Intragroup payables	0300BLIFRS	Liability	0
5	. . . . . Associate payables	0310BLIFRS	Liability	0
4	. . . . Other payables	0320BLIFRS	Liability	1
5	. . . . . Curr portions long-term liab	0340BLIFRS	Liability	0
5	. . . . . Income taxes	0350BLIFRS	Liability	0
5	. . . . . VAT payable	0335BLIFRS	Liability	0
4	. . . . Bank loans and overdrafts	0330BLIFRS	Liability	0
3	. . . Accrued expenses	K012IFRSGKV	Liability	2
4	. . . . Accruals pensions+similar	0380BLIFRS	Liability	0
4	. . . . Warranty accrual	0381BLIFRS	Liability	0
4	. . . . Warranty accrual	0382BLIFRS	Liability	0
4	. . . . Accruals consigned inv usage	0383BLIFRS	Liability	0
4	. . . . Accruals for bad debt	0384BLIFRS	Liability	0
4	. . . . Accrued expenses other	0385BLIFRS	Liability	0
4	. . . . Tax accruals	0390BLIFRS	Liability	0
4	. . . . Other accruals	0400BLIFRS	Liability	0
3	. . . Long-term receivables	0400BAIFRS	Asset	2
4	. . . . Long-term receiv 3rd parties	0410BAIFRS	Asset	1
5	. . . . . Long-term trade acc+nts receiv	0420BAIFRS	Asset	0
5	. . . . . Other loans	0430BAIFRS	Asset	0
5	. . . . . Finance lease receivables	0440BAIFRS	Asset	0
4	. . . . Long-term receivables related	0450BAIFRS	Asset	1
5	. . . . . Loan shareholders/directors	0460BAIFRS	Asset	0
5	. . . . . Loan/long-term receiv rel comp	0470BAIFRS	Asset	0
5	. . . . . Loans to investee companies	0480BAIFRS	Asset	0
4	. . . . Other long-term receivables	0490BAIFRS	Asset	0
3	. . . Other current liabilities	0410BLIFRS	Liability	2
4	. . . . Gr amt due to cust on contr	0420BLIFRS	Liability	0
2	. . Investing activities	0020CFIFRS	Liability	3
3	. . . Fixed Assets	K039IFRSGKV	Asset	2
4	. . . . Acq cost land+buildings	0060BAIFRS	Asset	0
4	. . . . Acq cost plant+factory equip	0090BAIFRS	Asset	0
4	. . . . Acq cost business+office equip	0120BAIFRS	Asset	0
4	. . . . Hist cost other category PPE	0150BAIFRS	Asset	0
4	. . . . Acq cost PPE under constr/prep	0180BAIFRS	Asset	0
3	. . . Investm intang non-curr assets	K040IFRSGKV	Asset	2
4	. . . . Hist cost patents, trademarks	0220BAIFRS	Asset	0
4	. . . . Hist cost R&D	0250BAIFRS	Asset	0
4	. . . . Historical goodwill	0280BAIFRS	Asset	0
4	. . . . Hist cost other expend carr fw	0310BAIFRS	Asset	0
3	. . . Shares	0350BAIFRS	Asset	2
4	. . . . Shares in related companies	0360BAIFRS	Asset	0
4	. . . . Jointly controlled entities	0370BAIFRS	Asset	0
4	. . . . Secur incl non-curr assets	0380BAIFRS	Asset	0
4	. . . . Other long-term investments	0390BAIFRS	Asset	0
2	. . Financing activities	0030CFIFRS	Liability	3
3	. . . Bonds and loans	0130BLIFRS	Liability	2
4	. . . . Secured loans	0140BLIFRS	Liability	0
4	. . . . Unsecured loans	0150BLIFRS	Liability	0
4	. . . . Intragroup loans	0160BLIFRS	Liability	0
4	. . . . Loans from associaties	0170BLIFRS	Liability	0
3	. . . Capital stock	K041IFRSGKV	Liability	2
4	. . . . Share capital	0030BLIFRS	Liability	1
5	. . . . . Preferred stock	0040BLIFRS	Liability	0
5	. . . . . Common stock	0050BLIFRS	Liability	0
4	. . . . Additional paid in capital	0060BLIFRS	Liability	0
4	. . . . Revaluation surplus	0070BLIFRS	Liability	0
4	. . . . Reserves	0080BLIFRS	Liability	1
5	. . . . . Dividends payable	0360BLIFRS	Liability	0
1	. Not mapped IFRS	9997IFRS	Miscellaneous	0
1	. Suspense accounts	9999	Miscellaneous	0

0

IFRS TCA Cashflow

0000CFIFRS

Income

7

1

. Net inflow/outflow

K042IFRSGKV

Income

6

2

. . Net profit/loss

K005IFRSGKV

Income

5

3

. . . Net P/L from cont oper

0350PIIFRSGK

Income

4

. . . . Profit or loss before tax

0320PIIFRSGK

Income

3

5

. . . . . Profit or loss before tax

K002IFRSGKV

Income

2

6

. . . . . . Revenues

K001IFRSGKV

Income

0

6

. . . . . . Materials

0040PEIFRSGK

Expense

1

7

. . . . . . . Raw materials and consumables

0050PEIFRSGK

Expense

0

7

. . . . . . . Goods and services

0060PEIFRSGK

Expense

0

5

. . . . . Other operating income

0020PIIFRSGK

Income

2

6

. . . . . . Accruals reversal

0015PIIFRSGK

Income

0

6

. . . . . . Changes inv finish goods/WIP

0030PIIFRSGK

Income

0

6

. . . . . . Fin income exc assoc+join vent

0300PIIFRSGK

Income

0

5

. . . . . Personnel

0070PEIFRSGK

Expense

2

6

. . . . . . Salary and wages

0080PEIFRSGK

Expense

0

6

. . . . . . Non wage labor cost

0090PEIFRSGK

Expense

0

6

. . . . . . Social expenses

0100PEIFRSGK

Expense

0

6

. . . . . . Pensions contributions

0110PEIFRSGK

Expense

0

6

. . . . . . Pension accruals

0120PEIFRSGK

Expense

0

6

. . . . . . Training and education

0130PEIFRSGK

Expense

0

5

. . . . . Other operating expenses

0190PEIFRSGK

Expense

2

6

. . . . . . Depreciation

0140PEIFRSGK

Expense

1

7

. . . . . . . Depr land+buildings

0150PEIFRSGK

Expense

0

7

. . . . . . . Depr plant+factory equip

0160PEIFRSGK

Expense

0

7

. . . . . . . Depr business+office equip

0170PEIFRSGK

Expense

0

7

. . . . . . . Depr other category PPE

0180PEIFRSGK

Expense

0

7

. . . . . . . Depr intang assets

0182PEIFRSGK

Expense

0

6

. . . . . . Rent

0200PEIFRSGK

Expense

0

6

. . . . . . Licences and concessions

0210PEIFRSGK

Expense

0

6

. . . . . . Supplies

0220PEIFRSGK

Expense

0

6

. . . . . . Communication

0230PEIFRSGK

Expense

0

6

. . . . . . Freight and packaging

0240PEIFRSGK

Expense

0

6

. . . . . . Travel expenses

0250PEIFRSGK

Expense

0

6

. . . . . . Entertainment

0260PEIFRSGK

Expense

0

6

. . . . . . Advertisement

0270PEIFRSGK

Expense

0

6

. . . . . . Accruals

0275PEIFRSGK

Expense

0

6

. . . . . . Insurances

0280PEIFRSGK

Expense

0

6

. . . . . . Professional fees

0282PEIFRSGK

Expense

0

6

. . . . . . Warranty cost

0284PEIFRSGK

Expense

0

6

. . . . . . Other operating cost

0286PEIFRSGK

Expense

0

6

. . . . . . Fin cost exc assoc+join vent

0290PEIFRSGK

Expense

0

6

. . . . . . Income assoc/join vent equity

0310PIIFRSGK

Income

0

6

. . . . . . Interest expend+income

0315PIIFRSGK

Income

1

7

. . . . . . . Interest income

0371PIIFRSGK

Income

0

7

. . . . . . . Interest expenditure

0378PEIFRSGK

Expense

0

4

. . . . Income tax

0330PEIFRSGK

Expense

0

4

. . . . Further taxes

0340PEIFRSGK

Expense

0

3

. . . Net P/L from discont oper

0360PIIFRSGK

Income

0

3

. . . Suspense accounts P&L

9999PL

Income

4

2

. . Operating activities

0010CFIFRS

Liability

3

. . . Depreciation tan/intan assets

K038IFRSGKV

Asset

2

4

. . . . Amortization

K079IFRSGKV

Asset

1

5

. . . . . Acc depr patents+trademarks

0230BAIFRS

Asset

0

5

. . . . . Acc depr R&D

0260BAIFRS

Asset

0

5

. . . . . Acc depr goodwill

0290BAIFRS

Asset

0

5

. . . . . Depr other expend carr fw

0320BAIFRS

Asset

0

4

. . . . Acc depreciation tan assets

K080IFRSGKV

Asset

1

5

. . . . . Acc depr land+buildings

0070BAIFRS

Asset

0

5

. . . . . Acc depr plant+factory equip

0100BAIFRS

Asset

0

5

. . . . . Acc depr building+office equip

0130BAIFRS

Asset

0

5

. . . . . Acc depr other category PPE

0160BAIFRS

Asset

0

5

. . . . . Acc depr PPE under constr/prep

0190BAIFRS

Asset

0

3

. . . Deferred tax

0440BLIFRS

Liability

0

3

. . . Receivables

0580BAIFRS

Asset

2

4

. . . . Receivables 3rd parties

0590BAIFRS

Asset

1

5

. . . . . Trade acc+nts receiv

0600BAIFRS

Asset

0

5

. . . . . Interim clear acc sales

0605BAIFRS

Asset

0

5

. . . . . Finance lease receivables

0610BAIFRS

Asset

0

4

. . . . Receivables related

0620BAIFRS

Asset

1

5

. . . . . Loans to directors

0630BAIFRS

Asset

0

5

. . . . . Intragroup receivables

0640BAIFRS

Asset

0

5

. . . . . Associate receivables

0650BAIFRS

Asset

0

4

. . . . Other receivables

0660BAIFRS

Asset

1

5

. . . . . Income taxes recoverable

0670BAIFRS

Asset

0

5

. . . . . Other receivables from tax

0675BAIFRS

Asset

0

5

. . . . . Prepaid expenses

K010IFRSGKV

Asset

0

5

. . . . . Other short-term receivables

0690BAIFRS

Asset

0

3

. . . Inventories

K044IFRSGKV

Asset

2

4

. . . . Raw mat+production supplies

0530BAIFRS

Asset

0

4

. . . . Work in progress

0540BAIFRS

Asset

0

4

. . . . Finished goods and merchandise

0550BAIFRS

Asset

0

4

. . . . Adv payms purchase curr assets

0560BAIFRS

Asset

0

4

. . . . Gr amt due from cust on contr

0570BAIFRS

Asset

0

3

. . . Current investments

0700BAIFRS

Asset

2

4

. . . . Shares rel comp short term

0710BAIFRS

Asset

0

4

. . . . Other shares

0720BAIFRS

Asset

0

3

. . . Short-term payables

0240BLIFRS

Liability

2

4

. . . . Payables+adv from 3rd parties

0250BLIFRS

Liability

1

5

. . . . . Interim clear acc purchases

0265BLIFRS

Liability

0

5

. . . . . Trade acc+nts payables

0260BLIFRS

Liability

0

5

. . . . . Advances from customers

0270BLIFRS

Liability

0

4

. . . . Payables related

0280BLIFRS

Liability

1

5

. . . . . Loans from directors

0290BLIFRS

Liability

0

5

. . . . . Intragroup payables

0300BLIFRS

Liability

0

5

. . . . . Associate payables

0310BLIFRS

Liability

0

4

. . . . Other payables

0320BLIFRS

Liability

1

5

. . . . . Curr portions long-term liab

0340BLIFRS

Liability

0

5

. . . . . Income taxes

0350BLIFRS

Liability

0

5

. . . . . VAT payable

0335BLIFRS

Liability

0

4

. . . . Bank loans and overdrafts

0330BLIFRS

Liability

0

3

. . . Accrued expenses

K012IFRSGKV

Liability

2

4

. . . . Accruals pensions+similar

0380BLIFRS

Liability

0

4

. . . . Warranty accrual

0381BLIFRS

Liability

0

4

. . . . Warranty accrual

0382BLIFRS

Liability

0

4

. . . . Accruals consigned inv usage

0383BLIFRS

Liability

0

4

. . . . Accruals for bad debt

0384BLIFRS

Liability

0

4

. . . . Accrued expenses other

0385BLIFRS

Liability

0

4

. . . . Tax accruals

0390BLIFRS

Liability

0

4

. . . . Other accruals

0400BLIFRS

Liability

0

3

. . . Long-term receivables

0400BAIFRS

Asset

2

4

. . . . Long-term receiv 3rd parties

0410BAIFRS

Asset

1

5

. . . . . Long-term trade acc+nts receiv

0420BAIFRS

Asset

0

5

. . . . . Other loans

0430BAIFRS

Asset

0

5

. . . . . Finance lease receivables

0440BAIFRS

Asset

0

4

. . . . Long-term receivables related

0450BAIFRS

Asset

1

5

. . . . . Loan shareholders/directors

0460BAIFRS

Asset

0

5

. . . . . Loan/long-term receiv rel comp

0470BAIFRS

Asset

0

5

. . . . . Loans to investee companies

0480BAIFRS

Asset

0

4

. . . . Other long-term receivables

0490BAIFRS

Asset

0

3

. . . Other current liabilities

0410BLIFRS

Liability

2

4

. . . . Gr amt due to cust on contr

0420BLIFRS

Liability

0

2

. . Investing activities

0020CFIFRS

Liability

3

. . . Fixed Assets

K039IFRSGKV

Asset

2

4

. . . . Acq cost land+buildings

0060BAIFRS

Asset

0

4

. . . . Acq cost plant+factory equip

0090BAIFRS

Asset

0

4

. . . . Acq cost business+office equip

0120BAIFRS

Asset

0

4

. . . . Hist cost other category PPE

0150BAIFRS

Asset

0

4

. . . . Acq cost PPE under constr/prep

0180BAIFRS

Asset

0

3

. . . Investm intang non-curr assets

K040IFRSGKV

Asset

2

4

. . . . Hist cost patents, trademarks

0220BAIFRS

Asset

0

4

. . . . Hist cost R&D

0250BAIFRS

Asset

0

4

. . . . Historical goodwill

0280BAIFRS

Asset

0

4

. . . . Hist cost other expend carr fw

0310BAIFRS

Asset

0

3

. . . Shares

0350BAIFRS

Asset

2

4

. . . . Shares in related companies

0360BAIFRS

Asset

0

4

. . . . Jointly controlled entities

0370BAIFRS

Asset

0

4

. . . . Secur incl non-curr assets

0380BAIFRS

Asset

0

4

. . . . Other long-term investments

0390BAIFRS

Asset

0

2

. . Financing activities

0030CFIFRS

Liability

3

. . . Bonds and loans

0130BLIFRS

Liability

2

4

. . . . Secured loans

0140BLIFRS

Liability

0

4

. . . . Unsecured loans

0150BLIFRS

Liability

0

4

. . . . Intragroup loans

0160BLIFRS

Liability

0

4

. . . . Loans from associaties

0170BLIFRS

Liability

0

3

. . . Capital stock

K041IFRSGKV

Liability

2

4

. . . . Share capital

0030BLIFRS

Liability

1

5

. . . . . Preferred stock

0040BLIFRS

Liability

0

5

. . . . . Common stock

0050BLIFRS

Liability

0

4

. . . . Additional paid in capital

0060BLIFRS

Liability

0

4

. . . . Revaluation surplus

0070BLIFRS

Liability

0

4

. . . . Reserves

0080BLIFRS

Liability

1

5

. . . . . Dividends payable

0360BLIFRS

Liability

0

1

. Not mapped IFRS

9997IFRS

Miscellaneous

0

1

. Suspense accounts

9999

Miscellaneous

0